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Official form guide
Form 10301: CD Encryption Code Authorization For CP 2100/ 972CG Notices
Internal Revenue Service Form 10301 is used to authorize a contact person to receive the encryption code for CD‑delivered CP2100 or 972CG notices. The IRS must receive the form at least 5 business days before the code is needed.
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IRS Form 10301 - CD Encryption Code Authorization For CP 2100/ 972CG Notices
Internal Revenue Service Form 10301 is used to authorize a contact person to receive the encryption code for CD‑delivered CP2100 or 972CG notices. The IRS must receive the form at least 5 business days before the code is needed.
Risk Radar
Scan points- 1Submitting the form without a signed and dated official signature invalidates the request.
- 2Failing to check the Original/Revised box at the top of the form.
- 3Leaving any required field (marked with an asterisk) blank, such as address or TIN.
- 4Including special characters in the ten‑character PIN, which are not allowed.
- 5Omitting the signature, title, or date of the authorized official.
Plain English
Form 10301 lets a company name a primary and secondary contact who can get the encryption code for a CD that contains CP2100 or 972CG notices. You fill in the company’s name, address, TIN, contacts, a self‑chosen 10‑character PIN, and an authorized officer signs it.
Submission Date
- Filing date: 2017-02-09 00:00:00
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when a payer needs to authorize a contact person to receive the encryption code for a CD containing CP2100 or 972CG notices.
Form selector
Use this form or another form?
Need encryption code for CP2100 notice
Authorizes contact to receive CD code for CP2100
✓ Verify the form is completed and signed
Need encryption code for 972CG notice
Authorizes contact to receive CD code for 972CG
✓ Verify the PIN is entered correctly
Updating a previously authorized contact
Revised request revokes prior authorizations
✓ Check the Revised box at the top
Deadline or filing window
The filing is triggered when a CD containing CP2100 or 972CG notices is to be sent. The form must be received by the IRS at least 5 business days before the encryption code is required. No extension is provided in the instructions.
Checklist
What you need before filling it out
Type of request
Original or Revised selection · Block 1 at top of form
Payer legal name and address
Company legal name and street address · Block 2
Taxpayer Identification Number (TIN)
9‑digit EIN or SSN · Block 3
Primary contact name and telephone
Contact person’s name and phone · Block 4
Personal Identification Number (PIN)
Self‑assigned 10‑character alphanumeric PIN · Block 6
Before you submit
- 1Check the Original/Revised box in Block 1.
- 2Enter the payer’s legal name, street address, city, state, and ZIP in Block 2.
- 3Enter the nine‑digit TIN in Block 3.
- 4Enter the primary contact’s name and telephone number in Block 4.
- 5Enter the secondary contact’s name and telephone number in Block 5.
- 6Enter a ten‑character alphanumeric PIN without special characters in Block 6.
- 7Read and affirm the affidavit by checking the box in Block 7.
- 8Sign, title, and date the form as an authorized official in Block 8.
How to file this form
- 1Complete the form using black ink, filling all required fields.
- 2Sign and date the form as an authorized official.
- 3Attach a copy of a power of attorney if you are using one.
- 4Mail or fax the form to IRS 230 Murall Drive, Mail Stop 4360 Kearneysville, WV 25430 (or fax 877‑477‑0572), and retain the mailing receipt or fax confirmation as proof of filing.
- 5Keep a copy of the signed form and the self‑assigned PIN for your records.
- 6When the CD arrives, have the authorized contact call the IRS to obtain the encryption code.
Known limitations
- 1Form 10301 does not apply to notices other than CP2100 or 972CG.
- 2Filing Form 10301 automatically revokes all prior authorizations.
- 3Only the payer (company) may submit Form 10301; it is not for individual filers.
- 4Form 10301 must be sent by either fax or mail, not both.
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
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Fillable formOpen in Editor->Form 10301 (Rev. 1‑2017) is the current edition; the source shows the revision date of January 2017 and does not reference a newer version.
What changed or needs a fresh check
- Edition date — confirm the revision reads Rev. 1‑2017 (January 2017)
- Fee — Not stated in the official source
- Mailing address — confirm IRS address is 230 Murall Drive, Mail Stop 4360 Kearneysville, WV 25430
- Signature — confirm an authorized official signs and dates the form
Quick Facts
Downloads
After you file
- 1Retain a copy of the completed Form 10301 with the company’s records.
- 2Keep the self‑assigned ten‑digit PIN in a safe place for future reference.
- 3After the IRS receives the form, the primary or secondary contact must call the IRS to obtain the encryption code once the CD arrives.
- 4The encryption code will not be provided until the PIN is verified by the IRS.
- 5If any information is incorrect, submit a revised Form 10301 marked “Revised” and signed by an authorized official.
- 6Keep the form for as long as related records may become material in tax administration.
Sources
- SRCInstructions p.2 — timeframe allows 5 business days from IRS receipt.
- SRCForm p.2 — this Form 10301 automatically revokes all prior authorizations.
- SRCForm p.2 — Block 7 specifies the applicant must be the owner, president, principal officer, or authorized member/officer.
- SRCForm p.2 — please either fax or mail, do not do both.
- SRCForm p.2 — PIN must be ten alphanumeric characters; special characters are not allowed.
- SRCForm p.1 — Type of request field requires selection of Original or Revised.
- SRCForm p.1 — Official of the Company must provide Signature, Title, and Date.
- SRCForm p.2 — retain the PIN for future reference.
- SRCForm p.2 — books or records must be retained as long as their contents may become material in tax administration.
- SRCForm p.2 — upon receipt of the CD, the primary or secondary contact is required to call the IRS to receive the encryption code.
Common confusion points
Do I need to send the form by both fax and mail?
The instructions say to choose one method.
→ Confirm you are using either fax or mail, not both.
Can I include special characters in the PIN?
Block 6 states only alphanumeric characters are allowed.
→ Verify the PIN contains only letters and numbers.
Is a power of attorney required to sign the form?
The form says attach a copy only if you have one.
→ Proceed without a power of attorney unless you possess one.
What if my company has only one contact person?
Both primary and secondary contact fields are required on the form.
→ Enter the same person in both fields or provide a second contact if available.
Who is authorized to sign the form?
Block 7 lists owner, president, principal officer, or authorized member/officer.
→ Check that the signer matches one of those roles.
Do I need to file the form for each CD I receive?
The form authorizes receipt of encryption codes for CD containing CP2100/972CG notices, not per CD.
→ One authorized form covers all such CD deliveries.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 10301 – attach a copy of power of attorney to the form.
Questions about IRS Form 10301
What is IRS Form 10301 used for?
Form 10301 lets a company name a primary and secondary contact who can get the encryption code for a CD that contains CP2100 or 972CG notices. You fill in the company’s name, address, TIN, contacts, a self‑chosen 10‑character PIN, and an authorized officer signs it.
Who must file IRS Form 10301?
The owner of a sole proprietorship, a president or other principal officer of a corporation, an authorized member or officer of a partnership, government entity, or unincorporated organization, or the fiduciary of a trust or estate must file Form 10301.
What information does IRS Form 10301 require?
The form collects the payer’s legal name, street address, city, state, ZIP, nine‑digit TIN, primary and secondary contact names and phone numbers, a self‑assigned ten‑character alphanumeric PIN, and the signature, title, and date of an authorized official.
When is IRS Form 10301 due?
Submit Form 10301 at least 5 business days before the IRS needs to provide the encryption code.
Where do I file IRS Form 10301?
Mail or fax Form 10301 to Internal Revenue Service, 230 Murall Drive, Mail Stop 4360, Kearneysville, WV 25430. Fax: (877) 477‑0572 (U.S.) or (304) 579‑4105 (International). Do not do both.
How do I complete IRS Form 10301?
Check the box for Original or Revised at the top of the form. Enter the payer’s legal name, address, and TIN. Provide the primary and secondary contact names and telephone numbers. Assign a ten‑character alphanumeric PIN, then sign, title, and date the affidavit and official signature sections. Retain the PIN for future reference and fax or mail the completed form.
What happens if IRS Form 10301 is filed incorrectly?
The affidavit states the signer is under penalties of perjury, and an unsigned or incomplete form prevents the IRS from issuing the encryption code.
Do I need to send the form by both fax and mail?
The instructions say to choose one method. Confirm you are using either fax or mail, not both.
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